https://www.taxtmi.com/caselaws?id=353889 The Tribunal allowed the appeal, setting aside the order by the Commissioner of Central Excise, LTU, New Delhi. The appellant, engaged in noodle and wafer manufacturing, imported capital goods and availed full credit of Central Excise duty in 2012-2013, despite receiving the goods in 2011. The Tribunal held that the denial of credit based on Rule 4 (2) (a) and (b) was unjustified as the appellant was entitled to avail credit in two installments due to administrative reasons and missing documents in the initial year. en-us Thu, 07 Dec 2017 00:00:00 +0530 Mon, 15 Jan 2018 07:41:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353889 The Tribunal allowed the appeal, setting aside the order by the Commissioner of Central Excise, LTU, New Delhi. The appellant, engaged in noodle and wafer manufacturing, imported capital goods and availed full credit of Central Excise duty in 2012-2013, despite receiving the goods in 2011. The Tribunal held that the denial of credit based on Rule 4 (2) (a) and (b) was unjustified as the appellant was entitled to avail credit in two installments due to administrative reasons and missing documents in the initial year. Case-Laws Central Excise Thu, 07 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353889